EUROPEAN COMMISSION

Brussels, 30.1.2024

COM(2024) 57 final

2024/0032(NLE)

Proposal for a

COUNCIL DECISION

establishing the position to be taken on behalf of the European Union in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community as regards the amendment of the Decision No 1/2023 of the Joint Committee of 24 March 2023 laying down arrangements relating to the Windsor Framework

EXPLANATORY MEMORANDUM

1.Subject matter of the proposal

This proposal concerns the decision establishing the position to be taken on the Union’s behalf in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (‘the Withdrawal Agreement’) in connection with the envisaged adoption of a Joint Committee decision amending Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework 1 (‘Decision No 1/2023’). The Windsor Framework 2 forms an integral part of the Withdrawal Agreement.

2.Context of the proposal

2.1.The Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community and the Windsor Framework

The Withdrawal Agreement sets out the arrangements for the orderly withdrawal of the United Kingdom from the Union and Euratom. The Withdrawal Agreement entered into force on 1 February 2020. On 27 February 2023, the European Commission and the Government of the United Kingdom reached a political agreement in principle on the Windsor Framework. The Joint Committee established by the Withdrawal Agreement held in London on 24 March 2023 adopted the new arrangements relating to the Windsor Framework, including Decision No 1/2023, and the two Parties agreed to work together intensively and faithfully to implement all elements of the Windsor Framework.

2.2.The Joint Committee

The Joint Committee established under Article 164(1) of the Withdrawal Agreement comprises representatives of the Union and of the United Kingdom. It is co-chaired by the Union and the United Kingdom. Annex VIII to the Withdrawal Agreement lays down the rules of procedure of the Joint Committee. The Joint Committee meets at least once a year or at the request of the Union or the United Kingdom and it sets its meeting schedule and agenda by mutual consent.

The tasks of the Joint Committee are laid down in Article 164 of the Withdrawal Agreement and consist principally of:

·overseeing the implementation and application of the Agreement directly or through the work of the specialised committees reporting to it;

·adopting decisions and recommendations, including amendments to the Agreement in the cases provided therein;

·preventing problems and resolving disputes that may arise regarding the interpretation and application of the Agreement.

2.3.The envisaged act of the Joint Committee

At its next meeting, the Joint Committee is to adopt a decision amending Decision No 1/2023 (‘the envisaged act’), pursuant to Article 164(4)(e) of the Withdrawal Agreement as well as Article 5(2) of the Windsor Framework.

The purpose of the envisaged act is to allow operators in Northern Ireland to import by direct transport products originating in third countries and subject to tariff rate quotas in the United Kingdom, on the condition that those products are not at risk of entering the Union internal market.

The envisaged act will become binding on the Parties in accordance with Article 166(2) of the Withdrawal Agreement. In accordance with Rule 9 of the Rules of Procedure of the Joint Committee and Specialised Committees, decisions adopted by the Joint Committee will specify the date at which they take effect.

3.Position to be taken on the Union's behalf

The United Kingdom withdrew from the Union on 1 February 2020. The Windsor Framework applies from the end of the transition period, i.e. as of 1 January 2021. The bilateral arrangements between the Union and the United Kingdom under the Windsor Framework do not give rise to rights and obligations for third countries.

Consequently, any imports pursuant to Union import tariff rate quotas or other import quotas applying to goods originating in a third country brought into Northern Ireland could not be counted towards that third country’s rights vis-à-vis the Union.

On the basis of the above considerations, on 16 December 2020, the European Parliament and the Council adopted Regulation (EU) 2020/2170 on the application of Union tariff rate quotas and other import quotas 3 . Article 1 of that Regulation provides that goods imported from outside the Union are eligible for treatment pursuant to Union import tariff rate quotas or other import quotas only if they are released for free circulation in the Union’s customs territory.

In addition, the relevant provisions of Joint Committee Decision No 4/2020 4 (‘Decision No 4/2020’), in force from 1 January 2021 until 24 March 2023, and of Decision 1/2023, notably Article 3(1)(b) of Decision No 4/2020 and Article 7(1)(b) of Decision 1/2023, do not allow operators in Northern Ireland to import goods pursuant to the United Kingdom tariff rate quotas directly from third countries by paying the applicable in-quota tariff rate. Since for products subject to Union or United Kingdom import tariff rate quotas the out-of-quota tariff rates are generally very high, operators in Northern Ireland are in a disadvantageous position concerning the importation from third countries of products subject to either Union or United Kingdom tariff rate quotas.

The United Kingdom has shown the need for certain agri-food commodities originating in third countries, notably meat products, to be released for free circulation in Northern Ireland for local consumption and processing. The United Kingdom has also provided evidence that transfer of such products has taken place between other parts of the United Kingdom and Northern Ireland and has expressed the wish that operators in Northern Ireland be allowed to use the United Kingdom tariff rate quotas applicable to these goods for direct importation in Northern Ireland from third countries on the condition that the goods do not enter the Union internal market.

It is therefore appropriate to amend Decision No 1/2023 to create a specific category of goods not at risk of entering the Union covering goods originating in third countries imported directly into Northern Ireland and subject to the United Kingdom import tariff rate quotas. To this effect, a specific category of non-commercial processing for sale and end consumption in the United Kingdom of goods listed in a new Annex to Decision No 1/2023 should be created by amending Article 6 of that Decision. In addition, Article 7 of that Decision should be amended to set out the specific conditions which need to be fulfilled for the goods listed in the relevant new Annex and processed non-commercially on the basis of Article 6 of Decision No 1/2023 to be considered not at risk of being moved to the Union. Such conditions are the following:

(a)The relevant goods need to be imported by operators authorised in accordance with Articles 9 to 11 of Decision No 1/2023 (which are to be amended accordingly);

(b)Both the in-quota and out-of-quota duty rates determined on the basis of the Union and of the United Kingdom applicable rules are set out in the relevant Annex to Decision 1/2023;

(c)The operator needs to apply for access to a relevant tariff rate quota of the United Kingdom; and

(d)The maximum annual quantity of the good being imported is set out in the relevant Annex to Decision No 1/2023.

On the basis of point (b) above, no duty comparison mechanism as provided in Decision No 1/2023 for direct importation into Northern Ireland of goods originating from third countries is applicable to the relevant goods; therefore, Article 7 of Decision No 1/2023 should be amended accordingly.

Since the goods covered by these arrangements are particularly sensitive and subject to generally high out-of-quota duty rates, additional monitoring and reporting mechanisms should be included in Decision No 1/2023 to ensure that the relevant goods do not enter the Union’s internal market. To this effect, Article 9 of Decision No 1/2023 should be amended to introduce specific conditions for operators authorised to import goods listed in the relevant Annex to that Decision. These conditions stipulate that when operators apply for the authorisations foreseen in Articles 9 to 11 of Decision No 1/2023 and declare their intention to import goods listed in the relevant Annex, they will have to provide information concerning the planned annual quantities to be imported and the category of customers within the United Kingdom to whom the goods are to be sold; for traders importing goods listed in the relevant Annex, this information is to be provided annually. In addition, traders authorised to import such goods are required to provide, also annually, ex-post information on the quantities that were imported and on the category of customers to whom the goods were sold.

A further reporting obligation is added by amending Article 14 of Decision No 1/2023. This amendment provides that, at the request of the Union representatives, and at least once a year at the end of each annual quota period, the competent authorities of the United Kingdom are to provide to these representatives, per authorisation and per quota order number, information on the quantity utilised during the annual quota period and the quantity still available at the end of that period, as well as aggregated information on sale or use of such goods with reference to relevant categories of buyers within the United Kingdom.

Article 15 of Decision No 1/2023 should be amended to introduce the possibility for the Joint Committee to review and amend the relevant Annex as well as the obligation for each Party to inform the other without delay about planned changes in the tariffs listed in the relevant Annex.

The envisaged decision includes an Annex which is to become Annex V to Decision No 1/2023. This Annex lists in detail the goods covered by the arrangements set out above. The goods are listed in the Annex on the basis of the relevant order numbers for the United Kingdom tariff rate quotas. For each quota order number, the table included in the Annex contains the following data: relevant products (indicated with reference to the respective commodity codes); country of origin; maximum annual quantity; Union and United Kingdom in- and out-of-quota duty rates; and the annual quota period. In case of changes to one or several of these data, without the Joint Committee confirming such changes in a new Decision, the reference to these goods will become obsolete.

4.Legal basis

4.1.Procedural legal basis

4.1.1.Principles

Article 218(9) of the Treaty on the Functioning of the European Union (TFEU) provides for Council’s decisions establishing ‘the positions to be adopted on the Union’s behalf in a body set up by an agreement, when that body is called upon to adopt acts having legal effects, with the exception of acts supplementing or amending the institutional framework of the agreement.’

In addition, the concept of ‘acts having legal effects’ includes acts that have legal effects by virtue of the rules of international law governing the body in question. It also includes instruments that do not have a binding effect under international law, but that are ‘capable of decisively influencing the content of the legislation adopted by the EU legislature’ 5 .

4.1.2.Application to the present case

The Joint Committee is a body set up by an agreement, namely the Withdrawal Agreement.

The act which the Joint Committee is called upon to adopt constitutes an act having legal effects. The envisaged act will be binding under international law in accordance with Article 166(2) of the Withdrawal Agreement.

The envisaged act does not supplement or amend the institutional framework of the Withdrawal Agreement.

Therefore, the procedural legal basis for the proposed decision is Article 218(9) TFEU.

4.2.Substantive legal basis

4.2.1.Principles

The substantive legal basis for a decision under Article 218(9) TFEU depends primarily on the objective and content of the envisaged act in respect of which a position is taken on the Union's behalf. If the envisaged act pursues two aims or has two components and if one of those aims or components is identifiable as the main one, whereas the other is merely incidental, the decision under Article 218(9) TFEU must be founded on a single substantive legal basis, namely that required by the main or predominant aim or component.

4.2.2.Application to the present case

The act which the Joint Committee is called upon to adopt, and whose sole objective and content is to amend Decision No 1/2023, relates to the Windsor Framework, which forms an integral part of the Withdrawal Agreement, which was concluded on the basis of Article 50(2) of the Treaty on European Union (TEU).

Therefore, the substantive legal basis of the proposed decision is Article 50(2) TEU.

4.3.Conclusion

The legal basis of the proposed decision should be Article 50(2) TEU, in conjunction with Article 218(9) TFEU.

5.Publication of the envisaged act

As the envisaged act will amend Decision No 1/2023, it is appropriate to publish it in the Official Journal of the European Union after its adoption.

2024/0032 (NLE)

Proposal for a

COUNCIL DECISION

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on European Union, and in particular Article 50(2) thereof,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 218(9) thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1)The Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (‘the Withdrawal Agreement’) was concluded by the Union by Council Decision (EU) 2020/135 6 of 30 January 2020 and entered into force on 1 February 2020.

(2)Pursuant to Article 166(2) of the Withdrawal Agreement, the decisions adopted by the Joint Committee established under Article 164(1) thereof (‘the Joint Committee’) are binding on the Union and the United Kingdom. The Union and the United Kingdom are to implement such decisions, which have the same legal effect as the Withdrawal Agreement.

(3)Under Article 182 of the Withdrawal Agreement, the Windsor Framework 7 forms an integral part of that Agreement.

(4)As regards the movement of goods, Article 5(2) of the Windsor Framework empowers the Joint Committee to adopt decisions establishing the conditions under which processing is not to be considered as commercial processing and the criteria for considering that a good brought into Northern Ireland from outside the Union is not at risk of subsequently being moved into the Union.

(5)It is desirable to improve the operation of the schemes set out in Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework, in relation to the application of UK tariff rate quotas as regards the importation of the goods specified in the proposed Annex V into Northern Ireland.

(6)The Joint Committee, during its next meeting, should adopt a decision pursuant to Article 164(4)(e) of the Withdrawal Agreement as well as Article 5(2) of the Windsor Framework to amend Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework.

(7)It is appropriate to establish the position to be taken on the Union's behalf in the Joint Committee.

HAS ADOPTED THIS DECISION:

Article 1

The position to be taken on the Union’s behalf in the Joint Committee established by Article 164(1) of the Withdrawal Agreement shall be based on the draft decision of the Joint Committee attached to this Decision.

Article 2

This Decision is addressed to the Commission.

Done at Brussels,

For the Council

The President

(1) Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework, OJ L 102, 17.4.2023, p. 61–83.

(2) Joint Declaration No 1/2023 of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023, OJ L 102, 17.4.2023, p. 87.

(3) OJ L432 of 21.12.2020, p.1

(4) Decision No 4/2020 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 17 December 2020 on the determination of goods not at risk, OJ L 443, 30.12.2020, p. 6–12.

(5) Judgment of the Court of Justice of 7 October 2014, Germany v Council, C-399/12, ECLI:EU:C:2014:2258, paragraphs 61 to 64.

(6) OJ L 29, 31.1.2020, p.1.

(7) Joint Declaration No 1/2023 of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023, OJ L 102, 17.4.2023, p. 87–87 .

EUROPEAN COMMISSION

Brussels, 30.1.2024

COM(2024) 57 final

ANNEX

to the

Proposal for a COUNCIL DECISION

ATTACHMENT

DECISION No […]/2024

OF THE JOINT COMMITTEE ESTABLISHED BY THE AGREEMENT ON THE WITHDRAWAL OF THE UNITED KINGDOM OF GREAT BRITAIN

AND NORTHERN IRELAND FROM THE EUROPEAN UNION AND THE EUROPEAN ATOMIC ENERGY COMMUNITY

of …

amending Joint Committee Decision No 1/2023

THE JOINT COMMITTEE,

Having regard to the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community 1 (‘the Withdrawal Agreement’), and in particular Article 164(4)(e) thereof, as well as Article 5(2) of the Windsor Framework 2 ,

Whereas:

(1)Pursuant to Article 166(2) of the Withdrawal Agreement, the decisions adopted by

the Joint Committee established under Article 164(1) thereof (‘the Joint Committee’) are binding on the Union and the United Kingdom. The Union and the United Kingdom are to implement such decisions, which have the same legal effect as the Withdrawal Agreement.

(2)Under Article 182 of the Withdrawal Agreement, the Windsor Framework forms an integral part of that Agreement.

(3)As regards the movement of goods, Article 5(2) of the Windsor Framework empowers the Joint Committee to adopt decisions establishing the conditions under which processing is not to be considered as commercial processing and the criteria for considering that a good brought into Northern Ireland from outside the Union is not at risk of subsequently being moved into the Union.

(4)It is desirable to improve the operation of the schemes set out in Joint Committee Decision No 1/2023 3 , in relation to the application of UK tariff rate quotas as regards the importation into Northern Ireland of the goods specified in the Annex to this Decision, which shall become Annex V to Joint Committee Decision No 1/2023.

(5)It is therefore appropriate to amend Joint Committee Decision No 1/2023 accordingly.

HAS ADOPTED THIS DECISION:

Article 1

The following amendments to Joint Committee Decision No 1/2023 shall be introduced:

1.In Article 6 replace point (b) with the following:

‘(b) the processing is in Northern Ireland and is for the sole purpose of:

(I)sale of food to an end consumer in the United Kingdom;

(II)construction, where the processed goods are to form a permanent part of a structure that is constructed and located in Northern Ireland by the importer or one subsequent entity;

(III)direct provision to the recipient of health or care services in Northern Ireland by the importer or one subsequent entity;

(IV)not for profit activities in Northern Ireland by the importer or one subsequent entity, where there is no subsequent sale of the processed good;

(V)final use of animal feed on premises located in Northern Ireland by the importer or one subsequent entity; or

(VI)sale to or use by an end consumer in the United Kingdom of goods listed in Annex V.’

2.Article 7 is amended as follows:

a.Replace paragraph 1(b) with the following:

‘(b) in the case of goods brought into Northern Ireland by direct transport other than from the Union or another part of the United Kingdom:

(I)the duty payable according to the Union Common Customs Tariff is equal to or less than the duty payable according to the customs tariff of the United Kingdom;

(II)the importer has been authorised in accordance with Articles 9 to 11 of this Decision to bring that good into Northern Ireland for its sale to, or final use by, end consumers located in Northern Ireland (including where that good has been subject to non-commercial processing in accordance with Article 6 of this Decision before its sale to, or final use by, end consumers), and the difference between the duty payable according to the Union Common Customs Tariff and the duty payable according to the customs tariff of the United Kingdom is lower than 3% of the customs value of the good; or

(III)in respect of the goods listed in Annex V, the importer has been authorised in accordance with Articles 9 to 11 of this Decision to bring that good into Northern Ireland for its sale to, or use by, end consumers located in the United Kingdom (including where that good has been subject to non-commercial processing in accordance with Article 6 of this Decision before its sale to, or final use by, end consumers) and,

(aa)both the in-quota and out-of-quota duty rates determined on the basis of the Union Common Customs Tariff and of the customs tariff of the United Kingdom are those set out in Annex V;

(bb)the importer has applied for access to a relevant tariff quota of the United Kingdom, which could be granted under the in-quota customs tariff of the United Kingdom set out in Annex V subject to (cc); and

(cc)the quantity of the good being imported, when aggregated with the quantity of goods under the relevant quota order number brought into Northern Ireland in that year under this paragraph, does not exceed the quantity for the goods under the relevant quota order number set out in Annex V.’

b.Replace paragraphs 2 and 3 and add paragraph 4 as follows:

‘2. Paragraphs 1(a)(i), 1(a)(iii) and 1(b)(i) shall not apply to the goods referred to in paragraph (1)(b)(iii).

3.Paragraphs 1(a)(ii), 1(a)(iii) and 1(b)(ii) shall not apply to goods subject to trade defence measures adopted by the Union.

4. For the purposes of this Decision, ‘parcel’ means a package containing:

(a)goods, other than an item of correspondence, with a total gross weight not exceeding 31,5 kg; or

(b)a single item good, other than an item of correspondence, with a total gross weight not exceeding 100 kg, in relation to a commercial transaction.’

3.Article 9 is amended as follows:

a.Replace paragraph 1 with the following:

‘1. For the purposes of Article 7(1)(a)(ii), Article 7(1)(b)(ii), and Article 7(1)(b)(iii) of this Decision, an application for an authorisation to bring goods into Northern Ireland by direct transport for sale to, or final use by, end consumers shall be submitted to the competent authority of the United Kingdom.’

b.Replace paragraphs 4 to 6 and add paragraph 7 as follows:

‘4. For the purpose of Article 7(1)(b)(iii), the application shall contain a declaration of the applicant’s intention to move goods under that provision and information regarding planned annual quantities and relevant categories of buyers within the United Kingdom. In addition, no later than 6 weeks after the end of each annual quota period (specified in Annex V) the applicant shall provide:

(a)the quantity of goods that the authorisation holder moved under Article 7(1)(b)(iii) in the last annual quota period, as well as relevant categories of buyers within the UK for that period; and

(b)the quantity of goods that the authorisation holder plans to move under Article 7(1)(b)(iii) in the current annual quota period, as well as relevant categories of expected buyers within the UK for that period.

5.The provisions of Union customs legislation on decisions relating to the application of the customs legislation shall apply to applications and authorisations referred to in this Article, including as regards monitoring.

6.In cases where the competent customs authority of the United Kingdom observes deliberate misuse of an authorisation or breaches of conditions for an authorisation set out in this Decision the authority shall suspend or revoke the authorisation.

7. The Union representatives may request that the competent customs authority of the United Kingdom verify a specific authorisation. The competent customs authority of the United Kingdom will take appropriate steps in response to such request and will provide information about the action undertaken within 30 days.’

4.Replace Article 10 with the following:

‘Article 10

General conditions for authorisation

For the purposes of Article 7(1)(a)(ii), Article 7(1)(b)(ii), and Article 7(1)(b)(iii) of this Decision, an authorisation may be granted to applicants who:

(a)

meet the following establishment criteria:

(i)

they are established in Northern Ireland or they have a fixed place of business in Northern Ireland:

—	where human and technical resources are permanently present; and

—	from where goods are sold to, or provided for final use by, end consumers; and

—	where customs, commercial and transport records and information are available or accessible in Northern Ireland, or

(ii)

they are established in parts of the United Kingdom other than Northern Ireland and fulfil the following criteria:

—	their customs related operations are carried out in the United Kingdom; and

—	they have an indirect customs representative in Northern Ireland; and

—	their customs, commercial and transport records and information are available or accessible in the United Kingdom to the competent authorities of the United Kingdom and the Union representatives for verifying compliance with the conditions and undertakings given pursuant to this Decision; and

(b)undertake to bring goods into Northern Ireland solely for sale to, or final use by, end consumers in the United Kingdom, including where those goods have been subject to non-commercial processing in accordance with Article 6 of this Decision before their sale to, or final use by, end consumers in the United Kingdom; and, in the case of a sale to end consumers in Northern Ireland, undertake that the sale will be from one or several physical outlets in Northern Ireland from which physical direct sales are made to end consumers.’

5.Replace Article 11(1) with the following:

‘1. For the purposes of Article 7(1)(a)(ii), Article 7(1)(b)(ii), and Article 7(1)(b)(iii) of this Decision, an authorisation to bring goods into Northern Ireland shall only be granted to applicants fulfilling the conditions set out in Article 10 of this Decision as well as the following conditions, as further explained in Annex III to this Decision:

(a)the applicant declares they will declare for release for free circulation goods brought into Northern Ireland in accordance with Article 7(1)(a)(ii), Article 7(1)(b)(ii), or Article 7(1)(b)(iii) of this Decision;

(b)within three years prior to the application, the applicant must not have committed any serious infringement or repeated infringements of customs legislation and taxation rules and must not have any record of serious criminal offences relating to their economic activity;

(c)

(c)in respect of goods to be declared as not at risk, the applicant shall demonstrate that they have a high level of control of their operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records, which allows appropriate controls and provision of evidence to support the undertaking in Article 10(b) of this Decision;

(d)

(d)the applicant is of good financial standing during the three-year period prior to the application, or in the period since its establishment where less than three years, such as to enable the applicant to fulfil its commitments, with due regard to the characteristics of the type of business activity concerned;

(e)

(e)the applicant should be able to show a clear understanding of its obligations under this authorisation and in relation to the movements of goods under the scheme and how to comply with them.’

6.Replace Article 14(4) with the following:

(a)information in aggregated and per authorisation form on the authorisations granted pursuant to Articles 9 to 12 of this Decision, including numbers of accepted, rejected and revoked authorisations, and the place of establishment of the authorisation holders; and

(b)in the case of goods moved under Article 7(1)(b)(iii), per authorisation and per quota order number, information on the quantity utilised during the annual quota period and the quantity still available at the end of that period as well as aggregated information on sale or use of such goods with reference to relevant categories of buyers within the United Kingdom.’

7.In Article 15, add the following paragraphs:

‘5. The Joint Committee shall review Annex V at the request of one of the Parties.

6. Each Party shall inform the other Party without delay regarding planned changes to in-quota or out-of-quota duty rates applicable to goods listed in Annex V.’

Article 2

The Annex to this Decision shall become Annex V to Joint Committee Decision No 1/2023 and form an integral part thereof.

Article 3

This Decision shall enter into force on the day following the date of its adoption.

Done at ...

For the Joint Committee

The Co-chairs

Annex

Goods category	Quota Order Numbers	Commodity codes	Country of Origin	Maximum annual quantity (kg) (product weight unless otherwise specified)	EU in quota rates	UK in quota rates	EU out of quota rates	UK out of quota rates	Annual Quota Period
									Date Quota Opens	Date Quota Closes
Lamb	05.2011 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204.50.53 0204.50.55 0204.50.59 0204.50.71	Argentina	117,300 (carcass weight)	Zero	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.8 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg	01 January	31 December
	05.2101 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2102 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
	05.9700	0204.10 0204.21 0204.22 0204.23 0204.30 0204.41 0204.42 0204.43 0210.99.21 0210.99.29 1602.90.91	Australia	305,660	N/A	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg For 02109921 = 222.70 EUR/100kg net For 02109929 = 311.80 EUR/100kg net For 16029091 = 12.80%	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg, Or 186.00 GBP/100kg to 260.00 GBP/100kg, Or 12.00%	01 January	31 December
	05.2012 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204.50.53 0204.50.55 0204.50.59 0204.50.71		486,692 (carcass weight)	Zero	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg	01 January	31 December
	05.2105 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2106 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
	05.2017 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204.50.53 0204.50.55 0204.50.59 0204.50.71	Bosnia and Herzegovina	13,200 (carcass weight)	N/A	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg	01 January	31 December
	05.2018 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2020 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
	05.1922 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204.50.53 0204.50.55 0204.50.59 0204.50.71	Chile	45,120 (carcass weight)	Zero	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg	01 January	31 December
	05.2115 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2116 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
	05.0690 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204.50.53 0204.50.55 0204.50.59 0204.50.71	Faroe Islands	90 (carcass weight)	Zero	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg	01 January	31 December
	05.2129 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2130 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
	05.0693 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204.50.53 0204.50.55 0204.50.59 0204.50.71	Greenland	1,560 (carcass weight)	Zero	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg	01 January	31 December
	05.2125 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2126 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
	05.0833 (Sub-Quotas administered under 05.0833) 05.0790 05.2119 05.2120	0204 0210.99.21 0210.99.29 0210.99.85.10	Iceland	20,760	Zero	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg For 02109921 = 222.70 EUR/100kg net For 02109929 = 311.80 EUR/100kg net For 0210998510 = 15.40 %	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg, Or 186.00 GBP/100kg to 260.00 GBP/100kg, Or 14.00%	01 January	31 December
	05.2013 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204.50.53 0204.50.55 0204.50.59 0204.50.71	New Zealand	2,863,940 (carcass weight)	Zero	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg, Or 186.00 GBP/100kg to 260.00 GBP/100kg, Or 12.00%	01 January	31 December

	05.2109 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2110 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
	05.9721 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0210.99.21 1602.90.91	New Zealand	350,000 (carcass weight)	N/A	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.8EUR / 100 kg 12.80 % for CN 1602.90.91	From 12.00% + 75.00GBP/100kg to 12.00% + 260.00GBP/100kg, Or 186.00 GBP/100kg to 260.00 GBP/100kg, Or 12.00%	01 January	31 December
	05.9722 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10 0210.99.29
	05.9723 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90
	05.2021 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204.50.53 0204.50.55 0204.50.59 0204.50.71	North Macedonia	27,150 (carcass weight)	N/A	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg	01 January	31 December
	05.2022 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2023 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
	05.0227 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204.50.53 0204.50.55 0204.50.59 0204.50.71	Turkey	990 (carcass weight)	Zero	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg	01 January	31 December
	05.2131 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2132 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
	05.2014 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204.50.53 0204.50.55 0204.50.59 0204.50.71	Uruguay	31,230 (carcass weight)	Zero	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg	01 January	31 December
	05.2111 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2112 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
	05.2016 (Co-efficient = 1.00)	0204.10 0204.21 0204.22 0204.30 0204.41 0204.42 0204.50.11 0204.50.13 0204.50.15 0204.50.19 0204.50.31 0204.50.51 0204 50.53 0204.50.55 0204.50.59 0204.50.71	Countries other than Member States of the European Union	660 (carcass weight)	Zero	Zero	From 12.80 % + 90.20 EUR / 100 kg to 12.80 % + 311.80 EUR / 100 kg	From 12.00% + 75.00 GBP/100kg to 12.00% + 260.00 GBP/100kg	01 January	31 December
	05.2178 (Co-efficient = 1.67)	0204.23.00.11 0204.23.00.91 0204.43.10.00 0204.50.39.10 0204.50.79.10
	05.2179 (Co-efficient = 1.81)	0204.23.00.19 0204.23.00.99 0204.43.90.00 0204.50.39.90 0204.50.79.90
Beef	05.4450	0201.30.00.31 0201.30.00.39 0206.10.95.11 0206.10.95.15	Argentina	3,330	20.00%	20.00%	12.80 % + 304.10 EUR / 100 kg	12.00% + 253.00 GBP/100kg	01 July	30 June
	05.4001	0202.30.90.47 0202.30.90.48	Australia	25,350	20.00%	20.00%	12.80 % + 304.10 EUR / 100 kg	12.00% + 254.00 GBP/100kg	01 July	30 June
	05.4451	0201.20.90.11 0201.20.90.15 0201.30.00.31 0201.30.00.39 0202.20.90.11 0202.20.90.15 0202.30.10.11 0202.30.10.15 0202.30.50.11 0202.30.50.15 0202.30.90.11 0202.30.90.15 0206.10.95.11 0206.10.95.15 0206.29.91.11 0206.29.91.15 0206.29.91.21 0206.29.91.29		112,830	20.00%	20.00%	From 12.80 % + 221.10 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00%+185.00GBP/100kg to 12.00%+254.00GBP/100kg	01 July	30 June
	05.4970	0201 0202 0206.10.95 0206.29.91 0210.20 0210.99.51 0210.99.59 1602.50 1602.90.61 1602.90.69		433,330	N/A	Zero	From 12.80 % + 221.10 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg 160250 = 16.60% or 304.10 EUR / 100 kg 16029061 = 304.10 EUR / 100 kg 16029069 = 16.60%	From 12.00% + 147.00GBP/100kg to 14.00% + 253.00GBP/100kg, Or 253.00GBP/ 100kg, Or 16.00%	01 January	31 December
	05.4453	0201.30.00.31 0201.30.00.39 0202.30.90.11 0202.30.90.15 0206.10.95.11 0206.10.95.15 0206.29.91.11 0206.29.91.15 0206.29.91.21 0206.29.91.29	Brazil	68,002	20.00%	20.00%	From 12.80 % + 221.10 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% + 253.00 GBP/100kg to 12.00% + 254.00 GBP/100kg	01 July	30 June
	05.8400	0201.10.00.21 0201.10.00.92 0201.10.00.97 0201.20.20.21 0201.20.20.92 0201.20.20.97 0201.20.30.21 0201.20.30.92 0201.20.30.97 0201.20.50.21 0201.20.50.92 0201.20.50.97 0201.20.90.11 0201.20.90.91 0202.10.00.11 0202.10.00.91 0202.20.10.11 0202.20.10.91 0202.20.30.11 0202.20.30.81 0202.20.30.83 0202.20.30.85 0202.20.30.87 0202.20.50.11 0202.20.50.91 0202.20.90.11 0202.20.90.91 0206.10.95.11 0206.10.95.91 0206.29.91.11 0206.29.91.21 0206.29.91.33 0206.29.91.37 0206.29.91.41 0206.29.91.44 0206.29.91.51 0206.29.91.61 0206.29.91.71 0206.29.91.91 0210.20.10.10 0210.99.51.10 0210.99.59.10	Canada	2,505	Zero	Zero	From 12.80 % + 221.10 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg or 15.40 % + 303.40 EUR / 100 kg Or 12.80%	From 12.00% + 118.00GBP/100kg to 14.00% + 253.00GBP/100kg, Or 12.00%	01 January	31 December
	05.8401	0201.30.00.31 0201.30.00.41 0202.30.10.11 0202.30.10.81 0202.30.10.83 0202.30.10.85 0202.30.10.87 0202.30.50.11 0202.30.50.81 0202.30.50.83 0202.30.50.85 0202.30.50.87 0202.30.90.11 0202.30.90.41 0202.30.90.43 0202.30.90.45 0202.30.90.47		2,505	Zero	Zero	From 12.80 % + 221.10 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% + 185.00GBP/ 100kg to 12.00% + 254.00GBP/ 100kg	01 January	31 December
	05.8402	0210.20.90.11 0210.20.90.91		2,505	Zero	Zero	15.40 % + 303.40 EUR / 100 kg	14.00% + 253.00GBP/ 100kg	01 January	31 December
	05.9280	0201.10.00.29 0201.10.00.94 0201.10.00.98 0201.20.20.29 0201.20.20.94 0201.20.20.98 0201.20.30.29 0201.20.30.94 0201.20.30.98 0201.20.50.29 0201.20.50.94 0201.20.50.98 0201.20.90.15 0201.20.90.99 0201.30.00.39 0201.30.00.49 0201.30.00.90 0206.10.95.15 0206.10.95.99		8,619	N/A	Zero	From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% +118.00GBP/100kg to 12.00% + 253.00GBP/100kg	01 January	31 December
	05.9281	0202.10.00.15 0202.10.00.99 0202.20.10.15 0202.20.10.99 0202.20.30.15 0202.20.30.82 0202.20.30.84 0202.20.30.86 0202.20.30.88 0202.20.50.15 0202.20.50.99 0202.20.90.15 0202.20.90.99 0202.30.10.15 0202.30.10.82 0202.30.10.84 0202.30.10.86 0202.30.10.88 0202.30.50.15 0202.30.50.82 0202.30.50.84 0202.30.50.86 0202.30.50.88 0202.30.90.15 0202.30.90.42 0202.30.90.44 0202.30.90.46 0202.30.90.48 0202.30.90.70 0202.30.90.75 0202.30.90.80 0202.30.90.90 0206.29.91.15 0206.29.91.29 0206.29.91.35 0206.29.91.38 0206.29.91.42 0206.29.91.45 0206.29.91.59 0206.29.91.69 0206.29.91.79 0206.29.91.99 0210.20.10.90 0210.20.90.15 0210.20.90.99 0210.99.51.90 0210.99.59.90		32,683	N/A	Zero	From 12.80 % + 221.10 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg or 15.40 % + 303.40 EUR / 100 kg or 12.80%	From 12.00% +147.00GBP/100kg to 14.00% + 253.00GBP/100kg, or 12.00%	01 January	31 December
	05.7300	0201.10 0201.20 0201.30 0202.10 0202.20	Central America	46,290	Zero	Zero	From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% + 118.00 GBP/100kg to 12.00% + 253.00 GBP/100kg	01 January	31 December
	05.4181	0201.20 0201.30 0202.20 0202.30	Chile	14,790	Zero	Zero	From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% + 118.00 GBP/100kg to 12.00% + 254.00 GBP/100kg	01 July	30 June
	05.7230	0201.30 0202.30	Columbia	28,260	Zero	Zero	From 12.80 % + 221.10 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% + 185.00 GBP/100kg to 12.00% + 254.00 GBP/100kg	01 January	31 December
	05.4200	0102.29.51.10 0102.29.59.11 0102.29.59.21 0102.29.59.31 0102.29.59.91 0102.29.91.10 0102.29.99.21 0102.29.99.91 0201.10.00.92 0201.10.00.94 0201.20.20.92 0201.20.20.94 0201.20.30.92 0201.20.30.94 0201.20.50.92 0201.20.50.94	Kosovo	1,950	20 % of the ad valorem duty and 20 % of the specific duty detailed in the custom code	2.38% + 25.50 GBP / 100 kg	For live animals 10.20 % + 93.10 EUR / 100 kg Meat From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 212.20 EUR / 100 kg	From 10.00% + 77.00 GBP/100kg to 12.00% + 177.00 GBP/100kg	01 January	31 December
	05.4454	0201.20.90.11 0201.20.90.15 0201.30.00.31 0201.30.00.39 0202.20.90.11 0202.20.90.15 0202.30.10.11 0202.30.10.15 0202.30.50.11 0202.30.50.15 0202.30.90.11 0202.30.90.15 0206.10.95.11 0206.10.95.15 0206.29.91.11 0206.29.91.15 0206.29.91.21 0206.29.91.29	New Zealand	5,940	20.00%	20.00%	From 12.80 % + 221.10 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00%+185.00GBP/100kg to 12.00%+254.00GBP/100kg	01 July	30 June
	05.9720	0201 0202 0206.10.95 0206.29.91 0210.20 0210.99.51 1602.50 1602.90.61 1602.90.69		449,400	N/A	Zero	From 12.80 % + 221.10 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg 160250 = 16.60% or 304.10 EUR / 100 kg 16029061 = 304.10 EUR / 100 kg 16029069 = 16.60%	From 12.00% + 147.00GBP/100kg to 14.00% + 253.00GBP/100kg, Or 253.00GBP/ 100kg, Or 16.00%	01 January	31 December
	05.7315	0201.10 0201.20 0201.30 0202.10 0202.20	Nicaragua	2,370	Zero	Zero	From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% + 118.00 GBP/100kg to 12.00% + 253.00 GBP/100kg	01 January	31 December
	05.4505	0102.29.51.10 0102.29.59.11 0102.29.59.21 0102.29.59.31 0102.29.59.91 0102.29.91.10 0102.29.99.21 0102.29.99.91 0201.10.00.92 0201.10.00.94 0201.20.20.92 0201.20.20.94 0201.20.30.92 0201.20.30.94 0201.20.50.92 0201.20.50.94	North Macedonia	6,750	20 % of the ad valorem duty and 20 % of the specific duty detailed in the custom code	2.00% + 25.50 GBP / 100 kg	For live animals 10.20 % + 93.10 EUR / 100 kg Meat From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 212.20 EUR / 100 kg	10.00% + 77.00 GBP/100kg to 12.00% + 177.00 GBP/100kg	01 January	31 December
	05.7210	0201 0202 0206.10.95 0206.29.91 0210.20 0210.99.51 0210.99.90 0410.10.91 1602.50.10 1602.90.61	Peru	18,420	Zero	Zero	From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg For 021020 and 02109951 = from 15.40% + 265.20 EUR/100 kg to 15.40 % + 303.40 EUR/100kg For 02109959 = 12.80% For 160250/16029061/16029069 = 303.40 EUR/100 kg or 16.60%	From 12.00% + 118.00 GBP/100kg to 14.00% + 253.00 GBP/100kg, or 253.00 GBP/100kg	01 January	31 December
	05.4198	0102.29.51.10 0102.29.59.11 0102.29.59.21 0102.29.59.31 0102.29.59.91 0102.29.91.10 0102.29.99.21 0102.29.99.91 0201.10.00.92 0201.10.00.94 0201.20.20.92 0201.20.20.94 0201.20.30.92 0201.20.30.94 0201.20.50.92 0201.20.50.94	Serbia	35,550	20 % of the ad valorem duty and 20 % of the specific duty detailed in the custom code	2.00% + 26.00 GBP / 100kg	For live animals 10.20 % + 93.10 EUR / 100 kg Meat From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 212.20 EUR / 100 kg	From 10.00% + 77.00 GBP/100kg to 12.00% + 177.00 GBP/100kg	01 January	31 December
	05.4202	0210.20.90.11 0210.20.90.15	Switzerland	1,920	Zero	Zero	15.40 % + 303.40 EUR / 100 kg	14.00% + 253.00 GBP / 100 kg	01 January	31 December
	05.4270	0201 0202	Ukraine	49,020	Zero	Zero	From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% + 118.00 GBP/100kg to 12.00% + 253.00 GBP/100kg	01 January	31 December
	05.4452	0201.30.00.31 0201.30.00.39 0206.10.95.11 0206.10.95.15	Uruguay	23,100	20.00%	20.00%	12.80 % + 304.10 EUR / 100 kg	12.00% + 253.00 GBP/100kg	01 July	30 June
	05.4002	0201.10.00.21 0201.10.00.29 0201.20.20.21 0201.20.20.29 0201.20.30.21 0201.20.30.29 0201.20.50.21 0201.20.50.29 0201.20.90.11 0201.20.90.15 0201.30.00.31 0201.30.00.39 0202.10.00.11 0202.10.00.15 0202.20.10.11 0202.20.10.15 0202.20.30.11 0202.20.30.15 0202.20.50.11 0202.20.50.15 0202.20.90.11 0202.20.90.15 0202.30.10.11 0202.30.10.15 0202.30.50.11 0202.30.50.15 0202.30.90.11 0202.30.90.15 0206.10.95.11 0206.10.95.15 0206.29.91.11 0206.29.91.15 0206.29.91.21 0206.29.91.29	USA/ Canada	30,000	20.00%	20.00%	From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% + 118.00GBP/100kg to 12.00% + 254.00GBP/100kg	01 July	30 June
	05.0144	0202.20.30.81 0202.20.30.82 0202.20.30.83 0202.20.30.84 0202.30.10.81 0202.30.10.82 0202.30.10.83 0202.30.10.84 0202.30.50.81 0202.30.50.82 0202.30.50.83 0202.30.50.84 0202.30.90.41 0202.30.90.42 0202.30.90.43 0202.30.90.44 0202.30.90.70 0202.30.90.75 0206.29.91.33 0206.29.91.35 0206.29.91.37 0206.29.91.38 0206.29.91.51 0206.29.91.59 0206.29.91.61	Countries other than Member States of the European Union	1,320,810	15%	20.00%	From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% + 118.00 GBP/100kg to 12.00% + 254.00 GBP/100kg	01 July	30 June
	05.0145	0202.20.30.81 0202.20.30.82 0202.20.30.83 0202.20.30.84 0202.30.10.81 0202.30.10.82 0202.30.10.83 0202.30.10.84 0202.30.50.81 0202.30.50.82 0202.30.50.83 0202.30.50.84 0202.30.90.41 0202.30.90.42 0202.30.90.43 0202.30.90.44 0202.30.90.70 0202.30.90.75 0206.29.91.33 0206.29.91.35 0206.29.91.37 0206.29.91.38 0206.29.91.51 0206.29.91.59 0206.29.91.61			From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	20.00% + 832.26/100kg to 20% + 1789.56/1000kg	From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg
	05.4003	0202.10 0202.20.10 0202.20.30.11 0202.20.30.15 0202.20.30.81 0202.20.30.82 0202.20.30.83 0202.20.30.84 0202.20.30.85 0202.20.30.86 0202.20.30.87 0202.20.30.88 0202.20.50.00 0202.20.90.00 0202.30.10.11 0202.30.10.15 0202.30.10.81 0202.30.10.82 0202.30.10.83 0202.30.10.84 0202.30.10.85 0202.30.10.86 0202.30.10.87 0202.30.10.88 0202.30.50.11 0202.30.50.15 0202.30.50.81 0202.30.50.82 0202.30.50.83 0202.30.50.84 0202.30.50.85 0202.30.50.86 0202.30.50.87 0202.30.50.88 0202.30.90.11 0202.30.90.15 0202.30.90.41 0202.30.90.42 0202.30.90.43 0202.30.90.44 0202.30.90.45 0202.30.90.46 0202.30.90.47 0202.30.90.48 0202.30.90.70 0202.30.90.75 0202.30.90.80 0202.30.90.90 0206.29.91.11 0206.29.91.15 0206.29.91.21 0206.29.91.29 0206.29.91.33 0206.29.91.35 0206.29.91.37 0206.29.91.38 0206.29.91.41 0206.29.91.42 0206.29.91.44 0206.29.91.45 0206.29.91.51 0206.29.91.59 0206.29.91.61 0206.29.91.69 0206.29.91.71 0206.29.91.79 0206.29.91.91 0206.29.91.99		334,290	20.00%	20.00%	From 12.80 % + 141.40 EUR / 100 kg to 12.80 % + 304.10 EUR / 100 kg	From 12.00% + 118.00 GBP/100kg to 12.00% + 254.00 GBP/100kg	01 July	30 June
Poultry	05.4077	0207.11 0207.12	Argentina	47,640	N/A	109.62 GBP / 1000kg to 135.57 GBP / 1000kg	From 26.20 EUR / 100 kg to 32.50 EUR / 100 kg	From 21.00 GBP/100kg to 27.00 GBP/100kg	01 July	30 June
	05.4078	0207.11 0207.12	Brazil	7,308	N/A	109.62 GBP / 1000kg to 135.57 GBP / 1000kg	From 26.20 EUR / 100 kg to 32.50 EUR / 100 kg	From 21.00 GBP/100k to 27.00 GBP/100kg	01 July	30 June
	05.4211	0210.99.39.10		335,932	15.40%	15.40%	130.00 EUR / 100 kg	108.00 GBP/100kg	01 July	30 June
	05.4214	1602.32.19		226,787	8.00%	8.00%	1024.00 EUR / 1000 kg	856.00 GBP/1000kg	01 July	30 June
	05.4217	1602.31		3,807	8.50%	8.50%	1024.00 EUR / 1000 kg	856.00 GBP/1000kg	01 July	30 June
	05.4251	1602.32.11		14,452	630 EUR /1000kg	527.22 GBP/ 1000kg	2765.00 EUR / 1000 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4252	1602.32.30		25,591	10.90%	10.90%	2765.00 EUR / 1000 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4410	0207.14.10 0207.14.50 0207.14.70		86,891	Zero	Zero	From 60.20 EUR / 100 kg to 102.40 EUR / 100 kg	From 50.00GBP/100 kg to 85.00GBP/100 kg	01 January	31 December
	05.4420	0207.27.10 0207.27.20 0207.27.80		3,666	Zero	Zero	From 41.00 EUR / 100 kg to 85.10 EUR / 100 kg	56.00GBP/100kg to 71.00GBP/100kg	01 January	31 December
	05.1923	0207.11 0207.12 0207.13.10 0207.13.20 0207.13.30 0207.13.40 0207.13.50 0207.13.60 0207.13.70 0207.13.99 0207.14.10 0207.14.20 0207.14.30 0207.14.40 0207.14.50 0207.14.60 0207.14.70 0207.14.99 0207.24.10 0207.24.20 0207.25.10 0207.25.20 0207.26.10 0207.26.20 0207.26.30 0207.26.40 0207.26.50 0207.26.60 0207.26.70 0207.26.80 0207.26.99 0207.27.10 0207.27.20 0207.27.30 0207.27.40 0207.27.50 0207.27.60 0207.27.70 0207.27.80 0207.27.99 0207.41 0207.42 0207.44.10 0207.44.21 0207.44.51 0207.44.61 0207.44.71 0207.45.10 0207.45.21 0207.45.51 0207.45.61 0207.45.71 0207.54.71 0207.55.71 0207.60.10 0207.60.51 0207.60.61 1602.32.11 1602.32.19 1602.32.30 1602.32.90	Chile	362,670	Zero	Zero	From 26.20 EUR / 100 kg to 2765.00 EUR / 1000 kg	From 15.00 GBP/100k to 2313.00 GBP/1000kg	01 January	31 December
	05.4269	1602.39.29	China	1,057,770	10.90%	10.90%	276.50 EUR / 100 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4283	1602.39.85		1,057,770	10.90%	10.90%	276.50 EUR / 100 kg	2313.00 GBP/1000kg	01 July	30 June
	05.0155	0207.42.00 0207.44.00 0207.45.00 0207.52.00 0207.54.00 0207.55.00	Israel	2,280	Zero	Zero	From 18.70 EUR / 100 kg to 128.30 EUR / 100 kg Or 0% to 6.40%	From 15.00 GBP/100kg to 107.00 GBP/100kg Or 0.00% to 6.00%	01 January	31 December
	05.1372	1602.31.19 1602.31.80.10		20,430	Zero	Zero	1024.00 EUR / 1000 kg	856.00GBP/1000kg	01 January	31 December
	05.1373	1602.32.19 1602.32.30		8,160	Zero	Zero	From 1024.00 EUR / 1000 kg to 2765.00 EUR / 1000 kg	From 856.00GBP/1000kg to 2313.00 GBP/1000kg	01 January	31 December
	05.4092	0207.27.10 0207.27.30 0207.27.40 0207.27.50 0207.27.60 0207.27.70		16,350	Zero	Zero	From 18.70 EUR / 100 kg to 85.10 EUR / 100 kg	15.00 GBP/100kg to 71.00 GBP/100kg	01 January	31 December
	05.7221	0207.11 0207.12 0207.13.10 0207.13.20 0207.13.30 0207.13.40 0207.13.50 0207.13.60 0207.13.70 0207.13.99 0207.14.10 0207.14.20 0207.14.30 0207.14.40 0207.14.50 0207.14.60 0207.14.70 0207.14.99 0207.24.10 0207.24.20 0207.25.10 0207.25.20 0207.26.10 0207.26.20 0207.26.30 0207.26.40 0207.26.50 0207.26.60 0207.26.70 0207.26.80 0207.26.99 0207.27.10 0207.27.20 0207.27.30 0207.27.40 0207.27.50 0207.27.60 0207.27.70 0207.27.80 0207.27.99 0207.41.20 0207.41.30 0207.41.80 0207.42.30 0207.42.80 0207.44.10 0207.44.21 0207.44.51 0207.44.61 0207.44.71 0207.44.81 0207.44.99 0207.45.10 0207.45.21 0207.45.31 0207.45.41 0207.45.51 0207.45.61 0207.45.71 0207.45.81 0207.45.99 0207.51.10 0207.51.90 0207.52.10 0207.52.90 0207.54.10 0207.54.21 0207.54.31 0207.54.41 0207.54.51 0207.54.61 0207.54.71 0207.54.81 0207.54.99 0207.55.10 0207.55.21 0207.55.31 0207.55.41 0207.55.51 0207.55.61 0207.55.71 0207.55.81 0207.55.99 0207.60.05 0207.60.10 0207.60.21 0207.60.31 0207.60.41 0207.60.51 0207.60.61 0207.60.81 0207.60.99 0210.99.39 1602.32.11 1602.32.19 1602.32.30 1602.32.90	Peru	64,320	Zero	Zero	From 26.20 EUR / 100 kg to 276.50 EUR / 100 kg	From 15.00 GBP/100kg to 2313.00 GBP/1000kg	01 January	31 December
	05.4411	0207.14.10 0207.14.50 0207.14.70	Thailand	39,634	Zero	Zero	From 60.20 EUR / 100 kg to 102.40 EUR / 100 kg	From 50.00 GBP/100k to 85.00 GBP/100kg	01 January	31 December
	05.4212	0210.99.39.10		161,003	15.40%	15.40%	130.00 EUR / 100 kg	108.00GBP/ 100kg	01 July	30 June
	05.4215	1602.32.19		1,577,953	8.00%	8.00%	1024.00 EUR / 1000 kg	856.00 GBP/1000kg	01 July	30 June
	05.4254	1602.32.30		175,083	10.90%	10.90%	2765.00 EUR / 1000 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4255	1602.32.90		2,224	10.90%	10.90%	2765.00 EUR / 1000 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4256	1602.39.29		74,482	10.90%	10.90%	2765.00 EUR / 1000 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4258	1602.39.85.10		4,489	10.90%	10.90%	2765.00 EUR / 1000 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4259	1602.39.85.90		4,693	10.90%	10.90%	2765.00 EUR / 1000 kg	2313.00 GBP/1000kg	01 July	30 June
	05.0244	0207.25.10 0207.25.90 0207.27.30 0207.27.40 0207.27.50 0207.27.60 0207.27.70	Turkey	5,010	From 170.00 EUR / 1000 kg to 230 EUR/ 1000kg	Zero	From 18.70 EUR / 100 kg to 67.90 EUR / 100 kg	From 15.00 GBP/100kg to 56.00 GBP/100kg	01 January	31 December
	05.4273	0207.11 0207.12 0207.13.10 0207.13.20 0207.13.30 0207.13.40 0207.13.50 0207.13.60 0207.13.70 0207.13.99 0207.14.10 0207.14.20 0207.14.30 0207.14.40 0207.14.50 0207.14.60 0207.14.70 0207.14.99 0207.24.10 0207.24.20 0207.25.10 0207.25.20 0207.26.10 0207.26.20 0207.26.30 0207.26.40 0207.26.50 0207.26.60 0207.26.70 0207.26.80 0207.26.99 0207.27.10 0207.27.20 0207.27.30 0207.27.40 0207.27.50 0207.27.60 0207.27.70 0207.27.80 0207.27.99 0207.41.30 0207.41.80 0207.42.30 0207.42.80 0207.44.10 0207.44.21 0207.44.51 0207.44.61 0207.44.71 0207.44.81 0207.44.99 0207.45.10 0207.45.21 0207.45.31 0207.45.41 0207.45.51 0207.45.61 0207.45.71 0207.45.81 0207.45.99 0207.51.10 0207.51.90 0207.52.10 0207.52.90 0207.54.10 0207.54.21 0207.54.31 0207.54.41 0207.54.51 0207.54.61 0207.54.71 0207.54.81 0207.54.99 0207.55.10 0207.55.21 0207.55.31 0207.55.41 0207.55.51 0207.55.61 0207.55.81 0207.55.99 0207.60.05 0207.60.10 0207.60.21 0207.60.31 0207.60.41 0207.60.51 0207.60.61 0207.60.81 0207.60.99 0210.99.39 1602.32.11 1602.32.19 1602.32.30 1602.32.90	Ukraine	286,020	Zero	Zero	From 18.70 EUR / 100 kg to 276.5 EUR / 100 kg	From 15.00 GBP/100kg to 2313.00 GBP/1000kg	01 January	31 December
	05.4274	0207.12		81,720	Zero	Zero	From 18.70 EUR / 100 kg to 276.5 EUR / 100 kg	From 25.00 GBP/100kg to 27.00 GBP/100kg	01 January	31 December
	05.4218	1602 31 00	Countries other than Brazil and Member States of the European Union	8,850	8.50%	8.50%	102.40 EUR / 100 kg	856.00 GBP/1000kg	01 July	30 June
	05.4067	0207.11.10 0207.11.30 0207.11.90 0207.12.10 0207.12.90	Countries other than Argentina, Brazil and Member States of the European Union	660	From 131 EUR / 1000 kg to 162 EUR/ 1000kg	126.00 GBP/ 1000kg	From 26.20 EUR / 100 kg to 32.50 EUR / 100 kg	From 21.00 GBP/100kg to 27.00 GBP/100kg	01 July	30 June
	05.4068	0207.13.10 0207.13.20 0207.13.30 0207.13.40 0207.13.50 0207.13.60 0207.13.70 0207.14.20 0207.14.30 0207.14.40 0207.14.60	Countries other than Member States of the European Union	9,510	From 93 EUR / 1000 kg to 512 EUR/ 1000kg	215.50 GBP / 1000kg	From 18.70 EUR / 100 kg to 102.40 EUR / 100 kg	From 15.00 GBP/100kg to 85.00 GBP/100kg	01 July	30 June
	05.4069	0207.14.10		8,340	79.5 EUR /100kg	665.31GBP / 1000kg	102.40 EUR / 100 kg	85.00 GBP/100kg	01 July	30 June
	05.4422	0207.27.10 0207.27.20 0207.27.80		12,330	Zero	Zero	From 41.00 EUR / 100 kg to 85.10 EUR / 100 kg	From 34.00 GBP/100kg to 71.00 GBP/100kg	01 January	31 December
	05.4263	1602.39.29	Countries other than Thailand and Member States of the European Union	1,830	10.90%	10.90%	276.50 EUR / 100 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4264	1602.39.85.10		4,440	N/A	10.90%	276.50 EUR / 100 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4265	1602.39.85.90		2,760	10.90%	10.90%	276.50 EUR / 100 kg	2313.00 GBP/1000kg	01 July	30 June
	05.0157	1602.32.90	Countries other than Thailand, Brazil and Member States of the European Union	6,300	10.90%	15.40% 10.90%	2765.00 EUR / 1000 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4213	0210.99.39.10		120	15.40%	15.40%	130.00 EUR / 100 kg	108.00 GBP/100kg	01 July	30 June
	05.4216	1602.32.19		89,160	8.00%	10.90%	1024.00 EUR / 1000 kg	856.00 GBP/1000kg	01 July	30 June
	05.4260	1602.32.30		33,930	10.90%	10.90%	2765.00 EUR / 1000 kg	2313.00 GBP/1000kg	01 July	30 June
	05.4412	0207.14.10 0207.14.50 0207.14.70		12,960	Zero	Zero	From 60.20 EUR / 100 kg to 102.40 EUR / 100 kg	From 50.00 GBP/100kg to 85.00 GBP/100kg	01 January	31 December
	05.0156	1602.32.11	Countries other than Brazil and Member States of the European Union	3,120	63EUR/ 100Kg	527.22 GBP / 1000kg	2765.00 EUR / 1000 kg	2313.00 GBP/1000kg	01 July	30 June
	05.0158	0207.27.10 0207.27.20 0207.27.80		1,110	Zero	Zero	From 41.00 EUR / 100 kg to 85.10 EUR / 100 kg	From 34.00 GBP/100k to 71.00 GBP/100kg	01 January	31 December

(1)

OJ L 29, 31.1.2020, p. 7 .

(2)

The Protocol on Ireland/Northern Ireland is referred to as the Windsor Framework pursuant to Joint Declaration No 1/2023 of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023, OJ L 102, 17.4.2023, p. 87.

(3)

OJ L 102, 17.4.2023, p. 61–83 .

(d)	(d)the applicant is of good financial standing during the three-year period prior to the application, or in the period since its establishment where less than three years, such as to enable the applicant to fulfil its commitments, with due regard to the characteristics of the type of business activity concerned;
(e)	(e)the applicant should be able to show a clear understanding of its obligations under this authorisation and in relation to the movements of goods under the scheme and how to comply with them.’